Imp changes in ITR 1,2,2A and 4S - Income Tax Articles.pdf

7/22/2015 Imp changes in ITR 1,2,2A and 4S - Income Tax Articles

http://www.caclubindia.com/articles/imp-changes-in-itr-1-2-2a-and-4s--24226.asp 1/12

Imp changes in ITR 1,2,2A and 4S

FEW IMPORTANT CHANGES IN ITR 1, ITR 2, ITR 2A AND ITR 4S IN AY 2015-16 AS NOTIFIED IN

NOTIFICATION NUMBER 49/2015 DATED 22.06.15:-

CBDT has vide Notification No. 49/2015 Dated 22.06.2015 notified Form ITR-1, ITR-2 and ITR-4S for

Assessment Year 2015-16 (Financial Year 2014-15). The Notification also made Several Change in

Rule 12 of Income Tax Rules, 1962.

ITR WISE CHANGES IN AY 2015-16 ARE AS FOLLOWS:-

ITR-1

Introduction of Aadhar Card Number in ITR. (Those Who Give Aadhar Card Details, at present they

also Required To Send ITR V).

Not Applicable for those having agricultural more than Rs. 5000/-( they have to use ITR 2 or 2A)

Not Applicable for those who have income from Capital Gains.

Bank Account in which any Refund will be credited.

All Bank Accounts held during year(Excluding Dormant account) (Details Required are as follows :-

IFSC Code, Name of Bank, Account Number, Type of Account)

ITR-2



Option of Giving Two Email IDs

Option to give Passport Number

(../profile.asp?

member_id=1428346)

NAVIN AGICHA (../profile.asp?member_id=1428346) on 27 June 2015

(../report_abuse.asp?module=articles)



Details of Any Assets from located outside india, Signing authority in any account located outside

india, income from any source from outside india.

Details of Amount Utilized and Unutilized in Capital Gain Account Scheme

Details for Non Resident relating to STCG

Details for Non-Residents- STCG not chargeable to tax in India as per DTAA ( Details required like

Country name, Article of DTAA, Weather TRC Obtained?)

Details for Non Resident relating to LTCG

Income From Other Sources for Non Resident ( Details required like Country name, Article of DTAA,

Rate of DTAA, Weather TRC Obtained?)





ITR-2A



Option of Giving Two Email IDs

Option to give Passport Number





ITR 4S





Previous (check_next.asp?article_id=24226&mode=0)

Next (check_next.asp?article_id=24226&mode=1)

Not Applicable for those having agricultural more than Rs. 5000/-( they have to use ITR 4)

Not Applicable for those who have income from Capital Gains.




THANKS AND REGARDS

NAVIN AGICHA

[email protected]

Published in Income Tax (article_display_list_by_category.asp?cat_id=3)

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NAVIN AGICHA (../profile.asp?member_id=1428346) 29 June 2015

Ganshyam read my comment regarding correction in above

ghanshyam maheshw ari (../profile.asp?member_id=1333361) 29 June 2015

Dear sir , I appreciate you discussion but you've committed a mistake

here stating, in case of ITR 2 & ITR 2A , that it is not applicable to those

having agriculture income more than Rs. 5000/- whereas at the same

time you are stating that they have to use ITR 2 & 2A. Thanking you

NAVIN AGICHA (../profile.asp?member_id=1428346) 29 June 2015

Agam I have already clarified this about agricultural income in comment,

that will solve your confusion, else email me personally I will clarify there

again.

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Imp changes in ITR 1,2,2A and 4S - Income Tax Articles.pdf

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